注册会计师审计失败问题探讨一大华会计师+事务所审计新大地公司案例分析.pdf

注册会计师审计失败问题探讨一大华会计师+事务所审计新大地公司案例分析.pdf

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I万方数据II万方数据I目录1引言.11.1研究背景和意义.11.1.1研究背景.11.1.2研究意义.21.2文献综述.31.2.1关于注册会计师审计质量的研究.31.2.2关于注册会计师审计失败的原因研究.41.2.3关于防范审计失败对策的研究.61.2.4文献述评.61.3研究思路与研究方法.71.3.1研究思路.71.3.2研究方法.71.4本文的基本框架.82注册会计师审计失败的理论概述.102.1注册会计师审计失败的概念及特点.102.1.1注册会计师审计失败的定义.102.1.2我国注册会计师审计失败的特点.112.2注册会计师审计失败的影响因素分析.132.2.1注册会计师的过失与欺诈.132.2.2客户的错误与舞弊.132.2.3审计行业环境及政府监管.142.3注册会计师审计失败所造成的影响.142.3.1审计失败对注册会计师和会计师事务所的影响.142.3.2注册会计师审计失败对被审计单位的影响.152.3.3注册会计师审计失败对资本市场和投资者的影响.152.3.4注册会计师审计失败对社会的影响.162.4审计质量的理论基础.172.4.1审计冲突理论.172.4.2信息不对称理论.173大华会计师事务所审计失败案情介绍.193.1大华会计师事务所审计失败案情回顾.193.1.1大华会计师事务所基本情况简介.19万方数据II3.1.2新大地公司基本情况简介.203.1.3大华会计师事务所审计失败案例始末.213.2新大地公司的主要财务舞弊手段.223.2.1通过多种方式虚增营业收入.223.2.2低估生产成本虚增产品毛利.233.2.3虚增固定资产.243.2.4隐瞒关联方及其交易.243.3对注册会计师查处的情况.254大华会计师事务所审计失败的成因分析.264.1注册会计师与会计师事务所方面的原因.264.1.1注册会计师虚构访谈笔录违反诚信原则.264.1.2注册会计师兼任新大地公司的高管丧失独立性.264.1.3注册会计师对于异常的财务数据未保持应有的关注.274.2被审计单位方面的原因.274.2.1新大地公司股权结构不合理.274.2.2新大地公司故意粉饰财务报表虚增营业利润.284.3注册会计师审计行业环境方面的原因.284.3.1我国注册会计师审计市场竞争激烈.284.3.2我国注册会计师行业监管的缺陷.294.3.3我国注册会计师行业相关法律法不完善.295大华会计师事务所审计失败案例的结论与启示.315.1大华会计师事务所审计失败案例的结论.315.1.1注册会计师自身素质缺陷是导致审计失败的直接原因.315.1.2会计师事务所风险控制体系不完善是导致审计失败的间接原因.315.1.3注册会计师行业环境是影响审计质量的外在原因.325.2大华会计师事务所审计失败案例的启示.335.2.1注册会计师应当确保在审计过程中的独立性.335.2.2注册会计师应当保持应有的关注和职业怀疑态度.345.2.3会计师事务所应当进一步加强风险防控能力.345.2.4健全行业自律机制有利于防范审计失败.35参考文献.36万方数据IIICONTENTS1Introduction.11.1Themeaningandbackgroundofthetitleselection.11.1.1Thebackgroundofthetitleselection.11.1.2Themeaningofthetitleselection.21.2Literaturesearch.31.2.1StudyofCPAauditquality.31.2.2StudyofCPAauditfailurereasons.41.2.3Studyofpreventativemeasuresofauditfailure.61.2.4Literaturereview.71.3Therangeofmethodofthesearch.71.3.1Researchidea.71.3.2Researchmethod.81.4Thebasicframework.82Introductiontothetheoryofcertifiedpublicaccountantsauditfailure.122.1Theconceptandcharacteristicsofcertifiedpublicaccountantsauditfailure.122.1.1DefinitionofCPAauditfailure.122.1.2ThecharacteristicsofCPAauditfailureinChina.132.2TheinfluencefactorsofCPAauditfailureanalysis.142.2.1CPAsnegligenceandfraud.142.2.2Customererrorandfraud.152.2.3Auditprofessionenvironmentandgovernmentregulation.152.3Theimpactofthecertifiedpublicaccountantsauditfailure.162.3.1AuditfailureeffectsonCPAandpublicaccountingfirms.162.3.2CPAauditfailureontheimpactoftheauditees.162.3.3CPAauditfailureeffectsoncapitalmarketandinvestors.172.3.4Thesocialeffectsofcertifiedpublicaccountantsauditfailure.172.4Thetheoreticalbasisofauditquality.182.4.1Auditconflicttheory.182.4.2Asymmetricinformationtheory.193Dahuaaccountingfirmauditfailurecaseintroduced.203.1Dahuaaccountingfirmauditfailurecasereview.203.1.1ThebasicsituationofDahuaaccountingfirm.203.1.2ThebasicsituationofXindadicompany.21万方数据IV3.1.3BeginningandendofDahuaaccountingfirmauditfailurecase.223.2TheXindadicompanysmainfinancialfraudmeans.233.2.1Inflatedrevenuebydifferentways.233.2.2Underestimatethecostofproductionintheinflatedgrossmargin.243.2.3Inflatedfixedassets.253.2.4Undisclosedandtransactions.253.3ToinvestigatethesituationofCPA.264ThepaperanalyzesthecausesofDahuaaccountingfirmauditfailure.274.1CPAandpublicaccountingfirmreasons.274.1.1CPAfictionalinterviewinviolationoftheprincipleofgoodfaith.274.1.2CPAastheexecutivesofthecompanyonthelossofindependence.274.1.3CPAdidnotpayattentiontoabnormalfinancialdata.284.2Thereasonsofauditees.284.2.1Xindadicompanyequitystructureisnotreasonable.284.2.2Xindadicompanywhitewashfinancialstatementsinflatedprofits.294.3CPAauditindustryenvironmentalreasons.294.3.1CPAauditmarketcompetitionisintenseinChina.294.3.2ThedefectofCPAindustryregulationinChina.304.3.3CPAindustryrelatedlegalmethodisnotperfectinChina.305Dahuaaccountingfirmauditfailurecasestudyconclusionandrevelation.315.1Dahuaaccountingfirmauditfailurecaseconclusion.315.1.1QualitydefectsforCPAisthedirectcauseofthefailureoftheaudit.315.1.2Incompleteriskcontrolsystemistheindirectreasonofauditfailure.315.1.3CPAenvironmentistheexternalreasontoinfluencetheauditfailure.335.2Dahuaaccountingfirmauditfailurecaseofrevelation.335.2.1CPAshallensuretheindependenceintheauditprocess.345.2.2CPAshallmaintaintheattentionandprofessionalscepticism.345.2.3Requiresaccountingfirmshallfurtherstrengthenriskcontrolability.355.2.4Soundindustryself-disciplinemechanismishelpfultopreventtheauditfailure.35References.36万方数据1摘要中国社会主义市场经济的稳步发展，资本市场的监管也日趋完善，人们对会计信息十分重视，注册会计师出具的审计报告越来越受到人们的关注。

目前我国大部分企业的所有者通常情况下均不会涉足到企业的经营管理当中，且与管理者之间存在着信息不对称的情形。

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